Download e-book for kindle: Accounting Standards: Are We Ready for Principles-Based by William Sinnett, Financial Executives Research Foundation

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By William Sinnett, Financial Executives Research Foundation

This informative Q&A type record summarizes the problems and implications surrounding the potential of an industry-wide swap in accounting criteria from a spotlight on targeted principles to a concentrate on huge ideas. specialists from expense WaterhouseCoopers (PwC) and the monetary Accounting criteria Board (FASB) resolution thought-provoking questions on the influence of principles-based accounting criteria at the total.

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Once this is accepted, we can see clearly that the rules of the scientific language are not given by a superior external order but are socially constructed. Furthermore, as mentioned above, it is a language game that puts in question the status of its participants, and non-participants as well. In other words, the scientific language game is essentially socio-political; there are questions of power and governance that affect not only the participants, but also the society at large, and deserve further consideration.

Foucault (1980: 131–132) identifies five important traits that characterize the ‘political economy’ of knowledge in post-industrial era – where ‘knowledge’ means the ‘will to truth’, as already explained. ‘Truth’ is centred on the form of scientific discourse and the institutions which produce it; it is subject to constant economic and political incitement (the demand for truth, as much for economic production as for political 34 Theoretical power); it is the object, under diverse forms, of immense diffusion and the consumption (circulating through the apparatuses of education and information whose extent is relatively broad in the social body, not withstanding certain strict limitations); it is produced and transmitted under the control, dominant if not exclusive, of a few great political and economic apparatuses (university, army, writing, media); lastly, it is the issue of a whole political debate and social confrontation (‘ideological’ struggles).

The problem with these views, Clegg continues, is that they create a tautological explanation, according to which the cause of power is resource dependence and its exercise results to resource dependence. In other words, cause and consequence are identical. e. they create an understanding of power as a ‘thing’ instead of a property of relations that define and allow its exercise (Foucault, 1980; Clegg, 1989b). The authors suggest that it is the mechanisms of power, instead of the structures, that should be the focus of studies, because power does not exist in its own right, but always in relations.

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